As tipped by Money Marketing last month, this will be allowed in exchange for making higher contributions into the scheme.
A defined contribution scheme will need to have a total contribution of at least 11 per cent of a band of earnings, with the employer paying at least 6 per cent to take advantage of the three-month waiting period.
Employers using the personal accounts scheme will not be able to postpone automatic enrolment.
Standard Life senior pensions policy manager Andrew Tully says: “This is good news for generous employers. The ability to postpone auto-enrolment for ninety days gives employers a real incentive to make sure their pension contributions are, at least, 6 per cent of band earnings. We want to work with employers over the next few years to see if they will be able to make use of this exemption.”